---
kind: "section"
citation: "27 C.F.R. § 20.137"
title: "27"
number: "20.137"
heading: "Penalties."
url: "https://uscodex.org/cfr/27/20.137"
---

# §20.137. Penalties.


Violation of the requirements prescribed in [§ 20.132](/cfr/27/20.132.md) is punishable by a fine of not more than $10,000 and/or imprisonment for not more than 5 years for each offense. In addition, persons who manufacture (including reprocess), sell, or transport articles in violation of this part are liable for payment of a tax on the articles at the rate imposed by law on distilled spirits.


## Notes

### Authority

Authority: 26 U.S.C. 5001, 5206, 5214, 5271-5275, 5311, 5552, 5555, 5607, 6065, 6109, 7805.

### Source

Source: T.D. ATF-199, 50 FR 9162, Mar. 6, 1985, unless otherwise noted.